Investigación/Research

Cohen, S., Guillamón, Mª. D., Lapsley, I. and Robbins, G. (2025). “Sensemaking and bricolage during crises: The role of sustainability”, Journal of Public Budgeting, Accounting & Financial Management. Accepted to be published.

Guillamón, Mª. D., Ríos, A. Mª., & Benito, B. (2025). “Understanding the Factors Influencing SDG Achievement Across Nations: A Comprehensive Study”, Sustainable Development, Early View, Online Version of Record before inclusion in an issue. https://onlinelibrary.wiley.com/doi/full/10.1002/sd.3405

Benito, B., Guillamón, Mª. D., Ríos, A. Mª., & Cifuentes-Faura, J. (2025). “The relationship between culture and Sustainable Development Goal compliance at the municipal level”, Sustainable Development, vol. 33, nº 1, pp. 333-348 (https://doi.org/10.1002/sd.3128).

Guillamón, Mª. D., Ríos, A. Mª and Prijaković, S. (2024). “The impact of budget transparency on budget credibility: Evidence from Croatian cities”, South East European Journal of Economics and Business, vol. 19, nº 2, pp. 119-135 (http://dx.doi.org/10.2478/jeb-2024-0019).

Cohen, S., Guillamón, Mª. D., Lapsley, I. and Robbins, G. (2024). Sustainability in Crises (March 24, 2024). Available at SSRN: https://ssrn.com/abstract=4855087 or http://dx.doi.org/10.2139/ssrn.4855087

Ríos, A. Mª., Guillamón, Mª. D., & Benito, B. (2024). “The influence of local government transparency on the implementation of the Sustainable Development Goals in municipalities”, Journal of Public Budgeting, Accounting & Financial Management. Accepted to be published.

Guillamón, Mª.D.; Cuadrado-Ballesteros, B. and Ríos A.Mª. (2024). “Gender pay gap in Spanish local governments”, Cities, vol. 150, 105025 (https://doi.org/10.1016/j.cities.2024.105025).

Cifuentes-Faura, J.; Guillamón, Mª. D.; & Benito, B. (2024). “The influence of transparency on municipal taxation: an empirical analysis”, Administration & Society, OnlineFirst (https://doi.org/10.1177/00953997241239024).

Guillamón, Mª.D.; Ríos, A.Mª. and Cuadrado-Ballesteros, B.(2024): “Financial health of local governments: A gender approach”, Social Politics, vol. 31, nº 1, pp. 72-98 (https://doi.org/10.1093/sp/jxad017).

Cuadrado-Ballesteros, B.; Ríos A.Mª. and Guillamón, Mª.D. (2024): “Does Gender Explain the Indebtedness Levels of Local Governments”, Public Performance and Management Review, vol. 47 nº1, pp 147-173 (https://doi.org/10.1080/15309576.2023.2269398).

Benito, B.; Guillamón, Mª. D. and Ríos, A. Mª. (2023): “What factors make a municipality more involved in meeting the Sustainable Development Goals? Empirical evidence”, Environment, Development and Sustainability, Early view (https://doi.org/10.1007/s10668-023-04330-6).

Benito, B., Brusca, I., de Blas, J.I., del Amo, L., Guillamón, Mª. D., Marín, S., Labrador, M., & Olmo, J. (2023). Análisis del nivel de transparencia económico-financiera de las entidades locales y sus entidades dependientes, Ed. Consejo General de Economistas de España (ISBN 978-84-18495-63-2) (https://www.economistas.es/Contenido/Consejo/Estudios%20y%20trabajos/Informe%20REA-CGE.%20Transparencia%20entidades%20locales.%20Noviembre2023.pdf).

Cifuentes-Faura, J.; Benito, B. and Guillamón, Mª. D. (2023): “Factors Influencing the Structure of Municipal Taxation. Special Reference to Political Corruption”, Local Government Studies, vol. 49, nº 3, pp. 698-722 (https://doi.org/10.1080/03003930.2022.2031157).

Cuadrado-Ballesteros, B.; Ríos A.Mª. and Guillamón, Mª.D. (2023): Transparency in public administrations: A structured literature review“, Journal of Public Budgeting, Accounting and Financial Management, accepted to be published (https://doi.org/10.1108/JPBAFM-10-2022-0158).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2023): “The Sustainable Development Goals: How does their implementation affect the financial sustainability of the largest Spanish municipalities”, Sustainable Development, vol. 31, nº 4, pp.2836-2850 (https://doi.org/10.1002/sd.2551).

Nurmandi, A.; Wahyuni, H.; Guillamon, Mª.D.; Salahudin and Muallidin, I. (2023): “Social media use for public policymaking cycle: a meta-analysis”, Electronic Government, an International Journal, accepted to be published. (https://doi.org/10.1504/EG.2023.10044828). (Online first: https://www.inderscience.com/admin/ospeers/getInProduction.php?id=105135&fid=14130&fromonsusy=yes)

Congge, U.; Guillamón, Mª.D.; Nurmandi, A.; Salahudin and Sihidi, I.T. (2023): “Digital democracy: A systematic literature review”, Frontiers in Political Science, Vol. 5, pp. 972802 (https://doi.org/10.3389/fpos.2023.972802)(https://www.frontiersin.org/articles/10.3389/fpos.2023.972802/full).

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2023): “Influence of managerial ability on the re-election of municipal political parties”, Local Government Studies, Vol. 49, nº 1, pp. 181-203 (https://doi.org/10.1080/03003930.2022.2052856).

Cifuentes-Faura, J.; Benito, B.; Guillamón, Mª. D. and Faura, U. (2023): “Relationship between transparency and efficiency in municipal governments: Several nonparametric approaches”, Public Performance & Management Review. Vol. 46, nº 1, pp.193-224 (https://doi.org/10.1080/15309576.2022.2123007).

Benito, B.;…Guillamón, Mª.D. et al. (2022): Manual de Contabilidad y Auditoria del Sector Público, Ed. Consejo General de Economistas de España (ISBN 978-84-18495-26-7) (https://ec.economistas.es/https-ec-economistas-es-wp-content-uploads-sites-5-2019-07-portada_manual-de-contabilidad-y-auditoria-del-sector-publico-1_pages-to-jpg-0001-jpg/)

Ríos, A.Mª.; Guillamón, Mª.D.; Egea-Martínez, J.M. and Benito, B. (2022): “¿Influye una mayor transparencia en la mejor gestión de los recursos públicos? El ejemplo de los ayuntamientos españoles / Does more transparency lead to better management of public resources? The example of Spanish municipalities”, CIRIEC-España, revista de economía pública, social y cooperativa, nº 106, pp.267-298 (https://doi.org/10.7203/CIRIEC-E.106.18983).

Ríos, A.Mª.; Guillamón, Mª.D.; Cifuentes-Faura, J. and Benito, B. (2022): “Efficiency and sustainability in municipal social policies”, Social Policy and Administration, vol. 56, nº 7, pp. 1103-1118 (https://doi.org/10.1111/spol.12843).

Ríos, A.M.; Guillamón, Mª.D. and Cuadrado-Ballesteros, B. (2022): “The role of women in local governments: an analysis of efficiency in Spain”, Urban Affairs Review, Vol. 59, nº 4, pp. 1013-1045. (https://doi.org/10.1177/10780874221113217)

Bastida, F.; Guillamón, Mª.D. and Ríos, A.M. (2022): “The Impact of Mayors’ Corruption on Spanish Municipal Spending”, Revista de Contabilidad-Spanish Accounting Review, vol. 25, nº 1, pp.107-120 (https://doi.org/10.6018/rcsar.412721).

Cuadrado-Ballesteros, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2022): “Does gender matter in budget deviations:An empirical assessment of Spanish local governments”, Public Management Review, vol. 24, nº 10, pp. 1521-1544 (https://doi.org/10.1080/14719037.2021.1912816).

Mateos-Soler, I. and Guillamón, Mª. D. (2021): Impacto del Covid-19 en las auditorías de Estados Financieros de cierre del ejercicio 2019. GESTIÓN, Revista de Economía, vol. Jul-Dic, nº 71, pp. 33-37.

Guillamón, Mª.D.; Ríos, A.Mª. and Benito, B. (2021): “An Assessment of Post-COVID-19 EU Recovery Funds and the Distribution of Them among Member States”, Journal of Risk and Financial Management, vol. 14, nº 11, 549 (https://doi.org/10.3390/jrfm14110549).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2021): “Political Budget Cycles in Public Revenues: Evidence from Fines”, SAGE Open, vol. 11, nº 4 (https://doi.org/10.1177/21582440211059169).

Bastida, F.; Estrada, L. and Guillamón, Mª.D. (2021): ” Flypaper effect and partisanship theories best explain municipal financial performance in Latin America“, Policy Studies, accepted for publication.(https://doi.org/10.1080/01442872.2021.1982887).

Benito, B; Guillamón, Mª.D. and Ríos, A.Mª. (2021): “Are politicians using fines for electoral purposes? Empirical evidence”, Spanish Journal of Finance and Accounting-Revista Española de Financiación y Contabilidad, vol. 50, nº 3, pp. 338-358 (https://doi.org/10.1080/02102412.2020.1815966).

Guillamón, Mª.D.; Cifuentes, J.; Faura, U. and Benito, B. (2021): “Effect of political corruption on municipal tax revenues”, Revista de Contabilidad - Spanish Accounting Review, vol. 24, nº 2, pp. 231–240 (https://doi.org/10.6018/rcsar.410581).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª (2021): “Transparency and efficient management in local governments”, Cities, vol. 115, pp. 103234 (https://doi.org/10.1016/j.cities.2021.103234) (free download at https://authors.elsevier.com/a/1czpKy5jOjTE3).

Gesuele B.; Metallo C., Guillamón Mª.D., Ríos A.Mª. (2021) The Use of Social Media for Electoral Purposes. The Case of the Italian Election in 2018. In: Ceci F., Prencipe A., Spagnoletti P. (eds) Exploring Innovation in a Digital World. Lecture Notes in Information Systems and Organisation, vol 51. Springer, Cham. (https://doi.org/10.1007/978-3-030-87842-9_17)

Benito, B.; Guillamón, Mª.D.; Martínez-Córdoba, P.J. and Ríos, A.Mª (2021): “Influence of selected aspects of local governance on the efficiency of waste collection and street cleaning services”, Waste Management, vol. 126, pp. 800-809 (https://doi.org/10.1016/j.wasman.2021.04.019) (free download at https://authors.elsevier.com/a/1cyAp,LlFPCcp2).

Guillamón, Mª.D. and Cuadrado-Ballesteros, B. (2021): “Is transparency a way to improve efficiency? An assessment of Spanish municipalities”, Regional Studies, vol. 55, nº2, pp. 221-233. (https://doi.org/10.1080/00343404.2020.1772964)

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2021): “Measurement and Determinants of Efficiency in the Municipal Police Service”, Evaluation and Program Planning, 85, 101904 (https://doi.org/10.1016/j.evalprogplan.2020.101904).

Ríos, A.Mª.; Guillamón, Mª.D.; García, A.J. and Benito, B. (2021): “¿Existe sesgo político en el reparto municipal de los fondos regionales? El ejemplo de la Región de Murcia (Is there a political bias in the municipal distribution of regional funds? The example of the Region of Murcia)”, Investigaciones Regionales-Journal of Regional Research, 49, pp. 89-112 (https://investigacionesregionales.org/wp-content/uploads/sites/3/2021/03/05-Rios.pdf).

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2021): “Impact of politicians’ salaries and their dedication regime on the efficiency of municipal public services”, Local Government Studies, vol. 47, nº 5, pp. 784-807. (https://doi.org/10.1080/03003930.2020.1768851)

Barrera, V.; Demetrio-Polo, S. and Guillamón, Mª.D. (2020): “Efecto de los mecanismos del gobierno corporativo en la gestión del resultado. Evidencia empírica. México 2014-2017”. Chapter of the book Tendencias en la Investigación Universitaria. Una Visión desde Latinoamérica, edited by Y. Chirinos, A.G. Ramírez, R. Godínez, N. Barbera and D.C. Rojas (ISBN 978-980-7857-39-0), Ed. Fondo Editorial Servando Garcés, pp. 219-238.(https://doi.org/10.47212/tendencias2020vol.xii.1).

Bastida, F.; Estrada, L. and Guillamón, Mª.D. (2020): “Determinants of Financial E-Transparency in Honduran Municipalities”, International Journal of Public Administration in the Digital Age, vol. 7, nº 2, pp. 23-37.(https://doi.org/10.4018/IJPADA.2020040102).

Sánchez-Aznar, L.A.; Guillamón, Mª.D. and Benito, B. (2020): “Análisis de los informes elaborados por los OCEX. El ejemplo de la Cámara de Comptos de Navarra”, Auditoría Pública, nº 75, pp. 59 - 72 (http://asocex.es/analisis-de-los-informes-elaborados-por-los-ocex-el-ejemplo-de-la-camara-de-comptos-de-navarra).

Benito, B.; Guillamón, Mª.D. and Martínez-Córdoba, P.J. (2020): “Determinants of efficiency improvement in the Spanish public lighting sector”, Utilities Policy, vol. 64, June (in progress) (https://doi.org/10.1016/j.jup.2020.101026).

Metallo, C.; Gesuele, B.; Guillamón, Mª.D. and Ríos, A.M. (2020): “Determinants of public engagement on municipalities' Facebook pages”, The Information Society, vol. 36, nº 3, pp. 147-159. (https://doi.org/10.1080/01972243.2020.1737605).

Bastida, F.; Benito, B., Mª.D.; and Ríos, A.Mª. (2019): “Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?”, Public Sector Economics, vol. 43, nº 2, pp. 115-139 (http://www.pse-journal.hr/en/archive/tax-mimicking-in-spanish-municipalities-expenditure-spillovers-yardstick-competition-or-tax-competition_4110/).

Benito, B.; Faura, U.; Guillamón, Mª.D. and Ríos, A.Mª. (2019): “The efficiency of public services in small municipalities: the case of drinking water”, Cities, vol. 93 (october), pp. 95-103 (https://doi.org/10.1016/j.cities.2019.04.016).

Bastida, F.; Guillamón, Mª.D.; Benito, B. and Ríos, A.Mª. (2019): “Corruption premium on municipal borrowing cost: the case of Spanish Mayors”, Journal of Public Budgeting, Accounting and Financial Management, vol. 31, nº 3, pp. 392-409 (https://doi.org/10.1108/JPBAFM-12-2018-0143).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. and Bastida, F. (2019): “Do illegal and legal rents of politicians affect municipal election outcomes? An empirical evidence”, Local Government Studies, vol. 45, nº 4, 546-568 (https://www.tandfonline.com/eprint/c86ma6sMJYNd7MXwkhpu/full?target=10.1080/03003930.2019.1585816).

Benito, B.; Faura, U.; Guillamón, Mª.D. and Ríos, A.Mª. (2019): “Empirical evidence for efficiency in provision of drinking water”, Journal of Water Resources Planning and Management, vol. 145, nº 4 (https://ascelibrary.org/journal/jwrmd5).

Bastida, F.; Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2018): “Corruption and electoral outcomes in Spanish local governments”. Chapter of the book Retos de la contabilidad y la auditoría en la economía actual. Homenaje al profesor Vicente Montesinos Julve, edited by B. Benito, I. Brusca, V. Condor, R. Dasí, Mª.A. García-Benau, A. Gimeno and J.M. Vela (ISBN 978-84-157-5), Ed. Universidad de Valencia, pp. 519-532.

Benito, B.; Guillamón, Mª.D. and Ríos, A.M. (2018): “Public Management Versus Private Management in the Provision of Drinking Water: What is the Cheapest?”, Lex Localis - Journal of Local Self-Government, vol. 16, nº 2, pp. 271-292.

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. and Bastida,F. (2018): “Can salaries and re-election prevent political corruption? An empirical evidence”, Revista de Contabilidad-Spanish Accounting Review, vol. 21, nº 1, pp. 19-27 (https://doi.org/10.1016/j.rcsar.2017.04.003).

Ríos, A.Mª.; Guillamón, Mª.D.; Benito, B. and Bastida, F. (2018): “The influence of transparency on budget forecast deviations in municipal governments”, Journal of Forecasting, vol. 37, nº 4, pp. 457-474 (https://onlinelibrary.wiley.com/journal/1099131x).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª y Ruiz, F.J. (2017): “Determinantes del gasto en cultura en los municipios españoles”, chapter of the book Jornada ASEPUC Homenaje al Profesor D. José María Requena Rodríguez (ISBN 978-84-941823-6-5), Ed. Universidad de Málaga, Málaga, pp. 127-144.

Benito, B.; Guillamón, Mª.D. y López, P. (2017): “Determinantes del coste efectivo del servicio municipal de recogida de basuras”, chapter of the book Contabilidad, auditoría y empresa en una economía global (en homenaje al Prof. Dr. D. Pedro Luengo Mulet) (ISBN 978-84-933070-3-5), Ed. Colegio de Economistas de la Región de Murcia, Murcia (http://01.fidedigno.es/eco/boletin158/content/Libro%20con%20portada.pdf#page=174).

Benito, B.; Guillamón, Mª.D. and Ríos, A-Mª (2017): “The electoral budget cycle on municipal waste collection expenditure”, Applied Economics, vol. 49, nº 41, pp. 4161-4179 (http://www.tandfonline.com/toc/raec20/current).

Bastida, F; Guillamón, Mª.D. and Benito, B.(2017): “Fiscal transparency and the cost of sovereign debt”, International Review of Administrative Sciences, vol. 83, nº 1, pp. 106-128 (http://journals.sagepub.com/home/ras).

Guillamón, Mª.D.; Ríos, A.M.; Gesuele, B. and Metallo, C. (2016): “Factors Influencing Social Media Use in Local Governments: The Case of Italy and Spain”, Government Information Quarterly”, vol. 33, nº 3, pp.460-471(http://authors.elsevier.com/a/1ToH~,Grm00yj3).

Guillamón, Mª.D. (2016): “Budgetary Constraints”. Chapter of the book “Global Encyclopedia of Public Administration, Public Policy, and Governance” editado por Ali Farazmand (ISBN: 978-3-319-31816-5), Ed. Springer, pp. 1-8 (http://link.springer.com/referenceworkentry/10.1007/978-3-319-31816-5_2265-1).

Benito, B.; Guillamón, Mª.D.; Bastida, F. and Vicente, C. (2016): “Are politicians successful in their electoral strategies? The case of tax revenue budgeting errors”, Lex Localis - Journal of Local Self-Government, vol. 14, nº 2, pp.157-184 (http://pub.lex-localis.info/index.php/LexLocalis/index).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2016): The Impact of Transparency on the Cost of Sovereign Debt in Times of Economic Crisis, Financial Accountability & Management, vol. 32, nº 3, pp. 309-334 (http://onlinelibrary.wiley.com/doi/10.1111/faam.12090/abstract).

Cohen, S.; Guillamón, Mª.D.; Lapsley, I. and Robbins, G.(2015): “Accounting for Austerity: The Troika in the Eurozone”, Accounting, Auditing & Accountability Journal, vol. 28, nº 6, pp. 966-992 (http://dx.doi.org/10.1108/AAAJ-04-2014-1668).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Public versus private in municipal services management”, Lex Localis - Journal of Local Self-Government, vol. 13, nº 4, pp. 995-1018 (http://pub.lex-localis.info/index.php/LexLocalis/index).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Determinants of urban political corruption in local governments”, Crime, Law and Social Change, vol. 63, nº 3-4, pp. 191-210 (http://www.springer.com/social+sciences/criminology/journal/10611).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Budget forecast deviations in municipal governments: determinants and implications”, Australian Accounting Review, vol. 25, nº 1, pp. 45-70 (http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291835-2561).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Non-fulfillment of debt limits in Spanish municipalities”, Fiscal Studies, vol. 36, nº 1, pp. 75-98 (http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-5890).

Bastida, F.; Guillamón, Mª.D. and Benito, B. (2014): “Explaining Interest Rates in Local Government Borrowing”, International Public Management Journal, vol. 17, nº 1, pp. 45-73 (http://www.tandfonline.com/loi/upmj20#.Uw3Axvl5N1B).

Vicente, C., Ríos, A.M. y Guillamón, Mª. D.(2013): “Voting behavior and budget stability”, Revista de Contabilidad-Spanish Accounting Review, vol. 16, nº 1, pp. 46-52. (http://www.rc-sar.es/verPdf.php?articleId=238)

Bastida, F.; Guillamón, Mª. D. y Benito, B. (2013): “Municipal Spending in Spain: A Spatial Approach”, Journal of Urban Planning and Development-ASCE, vol 139, nº 2, pp. 79-93. (http://ascelibrary.org/doi/abs/10.1061/%28ASCE%29UP.1943-5444.0000138)

Guillamón, Mª. D.; Bastida, F. and Benito, B. (2013): “The electoral budget cycle on municipal police expenditure”, European Journal of Law and Economics, vol. 36, nº 3, pp. 447-469 (http://www.springer.com/economics/law+%26+economics/journal/10657).

Benito, B.; Bastida, F. y Guillamón, Mª.D. (2012): “Public-Private Partnerships in the Context of the European System of Accounts (ESA95)”, Open Journal of Accounting, vol. 1, nº 1, pp. 1-10. (http://www.scirp.org/journal/ojacct/)

Guillamón, Mª. D.; Ríos, A. M. y Vicente, C. (2011): “Transparencia financiera de los municipios españoles. Utilidad y factores relacionados”, Auditoría Pública, vol. 55, pp. 109-116. (http://www.auditoriapublica.com/hemeroteca/P%C3%A1g%20109-116%20n%C2%BA%2055.pdf)

Guillamón, Mª. D.; Benito, B. y Bastida, F. (2011): “Evaluación de la deuda pública local en España”, Revista Española de Financiación y Contabilidad, vol. XL, nº 150, pp. 251-285. (http://aeca.es/pub/refc/articulos.php?id=1128)

Guillamón, Mª D.; Bastida, F. y Benito, B. (2011): “The determinants of local governments´ financial transparency”, Local Government Studies, 37 (4), pp. 391-406. (http://dx.doi.org/10.1080/03003930.2011.588704)

Benito, B.; Bastida, F. y Guillamón, Mª. D. (2010): “Urban sprawl and the cost of public services: an evaluation of Spanish local governments”, Lex Localis - Journal of Local Self-Government, vol. 8, nº 3, pp. 245-264. (http://pub.lex-localis.info/index.php/LexLocalis/article/view/8.3.245-264%282010%29)

Benito, B.; Bastida, F. J. y Guillamón, Mª.D. (2010): “Central Government Fiscal Transparency and the Role of Debt Rating”. Chapter 11 of the book “Public Administration, NGO's and Public Debt: Issues and Perspectives (America in the 21st Century: Political and Economic Issues)“ editado por Marcel Kratochvil and Valentin Pokorny (ISBN: 978-1-60741-597-8), Ed. Novapublishers, Hauppauge, New York.

Benito, B.; Bastida, F. J. y Guillamón, Mª.D. (2009): “An empirical assessment of the municipal financial situation in Spain”, International Public Management Journal, vol. 12, nº 4, pp. 1-16. (http://dx.doi.org/10.1080/10967490903328139)

Bastida, F. J. y Guillamón, Mª.D. (2009): “Contabilidad y Auditoría en los grandes municipios españoles”, Auditoría Pública, vol. 47, pp. 101-107. (http://www.auditoriapublica.com/hemeroteca/200904_47_101.pdf)